JAMB - Accounts Principles Of Accounts (2016 - No. 24)

A discount that is allowed to encourage a debtor to pay off his debt within a period is the
annual discount
trade discount
periodic discount
cash discount

Explanation

cash discount is a deduction allowed by some sellers of goods or by some providers of services in order to motivate customers to pay within a specified time. The cash discount is also referred to as an early payment discount.

 

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